CAPÍTULO 3. LA TRADUCCIÓN DE TÍTULOS EN LA TRADUCCIÓN AUDIOVISUAL
4. Análisis de la serie de animación Los Simpson
This dimension is used to describe the service or commodity obtained as the result of a specific expenditure. There are nine major object categories, each of which is further subdivided. Following are definitions of the object classes and selected sub-object categories:
100 PERSONNEL SERVICES—SALARIES. Amounts paid to both permanent and temporary local
educational agency (LEA) employees, including personnel substituting for those in permanent positions. This includes gross salary for personal services rendered while on the payroll of the LEA.
110* Regular Certified Salaries. Full-time, part-time, and prorated portions of the costs for work performed by certified employees of the LEA who are considered to be in positions of a permanent nature. Employees working more than one position would be considered to be working full-time if the total full-time equivalency (FTE) equals 1.000.
111 Full-Time Certified Salaries. Salaries for certified personnel whose positions require them to be on the job on school days, through the school year, and at least the number of hours the schools in the LEA are in session.
112 Full-Time Substitutes’ Salaries for Certified Staff. Salaries of certified teachers employed to substitute for certified staff on a full-time basis.
113 Part-Time Certified Salaries. Salaries for certified personnel who occupy
positions that require less than full-time service. This includes those employed full-time for part of the school year, part-time for all the school year, and part- time for part of the school year.
114* Unused Sick Leave for Certified Staff. Amounts paid to employees for unused sick leave as provided by contract with certified staff or LEA board policy.
115* Salary in Lieu of Other Fringe Benefits for Certified Staff. Amounts paid to employees in lieu of other fringe benefits as provided by contract with certified staff or LEA board policy. Physical exams would be included here.
116* TRS Offset for Certified Staff. District paid TRS Retirement offset for district employees.
120* Regular Noncertified Salaries. Full-time, part-time, and prorated portions of the costs for work performed by noncertified employees of the LEA who are considered to be in positions of a permanent nature.
121 Full-Time Noncertified Salaries. Salaries for noncertified personnel whose
positions require them to be on the job on school days, through the school year, and for at least the number of hours the schools in the LEA are in session.
122 Part-Time Noncertified Salaries. Salaries for noncertified personnel who occupy positions which require less than full-time service. This includes those employed full-time for part of the school year, part-time for all the school year, and part- time for part of the school year.
124* Unused Sick Leave for Noncertified Staff. Amounts paid to employees for unused sick leave as provided by contract with noncertified personnel or LEA board policy.
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125* Salary in Lieu of Other Fringe Benefits for Noncertified Staff. Amounts paid to employees in lieu of fringe benefits as provided by contract with noncertified personnel or LEA board policy. Physical exams would be included here.
130 Temporary Salaries—Certified. Full-time, part-time, and prorated portions of the costs for work performed by certified employees of the LEA who are hired on a temporary or substitute basis.
131* Certified Substitutes’ Salaries for Certified Staff.
133* Certified Non-periodic Teacher Retirement Compensation. 139* Other Certified Temporary Salaries.
140 Temporary Salaries—Noncertified. Full-time, part-time, and prorated portions of the costs for work performed by noncertified employees of the LEA who are hired on a temporary or substitute basis.
141* Noncertified Substitutes’ Salaries for Certified Staff. 142* Substitutes’ Salaries for Noncertified Staff.
143* Noncertified Non-periodic Teacher Retirement Compensation. 149* Other Noncertified Temporary Salaries.
150* Overtime Salaries—Noncertified. Money paid to noncertified employees of the LEA in positions of either a temporary or permanent nature for work performed in addition to the normal work period for which the employee is compensated under Regular Salaries and Temporary Salaries above.
160* Salaries for Sabbatical Leave—Certified. Amounts paid by the LEA to certified employees on sabbatical leave.
170* Stipends—Certified. For certified LEA employees only.
171* Bonus for Certified Staff. (Confer with Teachers’ Retirement whether subject to Teacher Retirement.)
172* Non-Court judgment Contract Settlement. Certified employee contract payout per legal agreement-current year expense.
180* Stipends—Noncertified. For noncertified LEA employees only.
181* Bonus for Noncertified Staff. (Confer with Teachers’ Retirement whether subject to Teacher Retirement.)
182* Non-Court judgment Contract Settlement. Non-certified employee contract payout per legal agreement-current year expense.
190 Salary—Other.
191* Salary for Early Retirement. 192* Extra Duty—Certified. 193* Extra Duty—Noncertified.
195* Salary for Disabilities on Self Insurance.
196* Automobiles, Automobile Allowance, and Travel Stipend. Taxable use of districts owned vehicles are coded here.
G-3 197* Professional Dues.
198* Annuities and Certificates of Deposit (CDs).
199* Teacherage (Housing). Includes utilities and telephone.
200 PERSONNEL SERVICES—EMPLOYEE BENEFITS. Amounts paid by the LEA on behalf of
employees. These amounts are not included in the gross salary, but are in addition to that amount. Such payments are fringe benefit payments, and while not paid directly to employees, nevertheless is part of the cost of personal service.
210 Group Insurance—Certified Personnel. Included here are all types of group employee insurance plans purchased by the LEA on behalf of its certified employees.
211* Consolidated Omnibus Budget Reconciliation Act of l986 (COBRA Premiums)—Certified Personnel. Amounts paid by the LEA as required for COBRA premiums and reimbursed by the resigned employees.
212* Dental Insurance—Certified Personnel. Amounts paid by the LEA for the employer’s share of group dental insurance premiums for certified personnel as provided by contract or LEA board policy.
213* Health and Accident Insurance—Certified Personnel. Amounts paid by the LEA for the employer’s share of group health and accident insurance premium for certified personnel as provided by contract or LEA board policy.
214* Life Insurance—Certified Personnel. Amounts paid by the LEA for the employer’s share of group life insurance premium for certified personnel as provided by contract or LEA board policy.
215* Long-Term Disability Insurance—Certified Personnel. Amounts paid by the LEA for the employer’s share of group, long-term disability insurance premiums for certified personnel as provided by contract or LEA board policy.
216* Cancer Insurance—Certified Personnel. Amounts paid by the LEA for the employer’s share of group cancer insurance premium for certified personnel as provided by contract or LEA board policy.
217* Salary Protection—Certified Personnel. Amounts paid by the LEA for the employer’s share of salary protection insurance premium for certified personnel as provided by contract or LEA board policy.
218* Vision Insurance—Certified Personnel. Amounts paid by the LEA for the employer's share of vision insurance premium for certified personnel as provided by contract or LEA board policy.
219* Death Benefit Insurance—Certified Personnel. Benefit payment paid to the beneficiary upon death of the insured person.
220 Group Insurance—Noncertified Personnel. Included here are all types of group
employee insurance plans purchased by the LEA on behalf of its noncertified employees. 221* Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA
Premiums)—Noncertified Personnel. Amounts paid by the LEA as required for COBRA premiums and reimbursed by the resigned employees
222* Dental Insurance—Noncertified Personnel. Amounts paid by the LEA for the employer’s share of group dental insurance premiums for noncertified personnel as provided by contract or LEA board policy.
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223* Health and Accident Insurance—Noncertified Personnel. Amounts paid by the LEA for the employer’s share of group health and accident insurance premium for noncertified personnel as provided by contract or LEA board policy.
224* Life Insurance—Noncertified Personnel. Amounts paid by the LEA for the employer’s share of group life insurance premium for noncertified personnel as provided by contract or LEA board policy.
225* Long-Term Disability Insurance—Noncertified Personnel. Amounts paid by the LEA for the employer’s share of group, long-term disability insurance premiums for noncertified personnel as provided by contract or LEA board policy.
226* Cancer Insurance—Noncertified Personnel. Amounts paid by the LEA for the employer’s share of cancer insurance premium for noncertified personnel as provided by contract or LEA board policy.
227* Salary Protection—Noncertified Personnel. Amounts paid by the LEA for the employer’s share of salary protection insurance premium for noncertified personnel as provided by contract or LEA board policy.
228* Vision Insurance—Noncertified Personnel. Amounts paid by the LEA for the employer's share of vision insurance premium for noncertified personnel as provided by contract or LEA board policy.
229* Death Benefit Insurance—Noncertified Personnel. Benefit payment paid to the beneficiary upon death of the insured person.
230 Social Security Contributions—Certified Personnel. Employer’s share of social security
paid by the LEA for certified personnel or Medicare tax paid by the LEA for certified personnel.
231* FICA—Employer’s Contribution—Certified Personnel. Employer’s share of social security as required by the Federal Insurance Compensation Act for certified personnel.
232* Medicare—Employer’s Contribution—Certified Personnel. Employer’s share of Medicare as required by the Social Security Administration for certified personnel.
240 Social Security Contributions—Noncertified Personnel. Employer’s share of social
security paid by the LEA for noncertified personnel or Medicare tax paid by the LEA for noncertified personnel.
241* FICA—Employer’s Contribution—Noncertified Personnel. Employer’s share of social security as required by the Federal Insurance Compensation Act for noncertified personnel.
242* Medicare—Employer’s Contribution—Noncertified Personnel. Employer’s share of Medicare as required by the Social Security Administration for noncertified personnel.
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250 Retirement Contributions—Certified Personnel. Employer’s share of the Teachers’
Retirement System of Oklahoma contributions paid by the LEA, including the amount paid for employees assigned to federal programs.
251* Retirement—District-Paid—Certified Personnel. Contributions to the Teachers’ Retirement System of Oklahoma to pay the employee’s contribution as provided by contract with certified personnel.
252* Retirement—Federal Matching—Certified Personnel. Contributions to the Teachers’ Retirement System of Oklahoma for reimbursement for matching funds for employees paid from federal funds as required by the Teachers’ Retirement System of Oklahoma.
253* Retirement—Employer’s Contribution—Certified Personnel.
260 Retirement Contributions—Noncertified Personnel. Employer’s share of the Teachers’
Retirement System of Oklahoma contributions paid by the LEA, including the amount paid for employees assigned to federal programs.
261* Retirement—District-Paid—Noncertified Personnel. Contributions to the Teachers’ Retirement System of Oklahoma to pay the employee’s contribution as provided by contract with noncertified personnel.
262* Retirement—Federal Matching—Noncertified Personnel. Contributions to the Teachers’ Retirement System of Oklahoma for reimbursement for matching funds for employees paid from federal funds as required by the Teachers’ Retirement System of Oklahoma.
263* Retirement—Employer’s Contribution—Noncertified Personnel.
270 Other Employee Benefits—Certified Personnel. Certified employee benefits other than those listed above, such as unemployment compensation and workers’ compensation. 271* Unemployment Compensation—Certified Personnel. Amounts paid by the
LEA to provide unemployment compensation for certified personnel as required by statute.
273* Workers’ Compensation—Certified Personnel. Amounts paid by the LEA to provide workers’ compensation insurance for its certified employees as required by statute. There are no employee contributions.
280 Other Employee Benefits—Noncertified Personnel. Noncertified employee benefits
other than those listed above, such as unemployment compensation and workers’ compensation.
281* Unemployment Compensation—Noncertified Personnel. Amounts paid by the LEA to provide unemployment compensation for noncertified personnel as required by statute.
283* Workers’ Compensation—Noncertified Personnel. Amounts paid by the LEA to provide workers’ compensation insurance for its noncertified employees as required by statute. There are no employee contributions.
290* Workers’ Compensation—Advance Payments—ALL Personnel. Amounts paid for prepayment of workers’ compensation for all employees. The expenditure should be coded to certified personnel (Object 273) and noncertified personnel (Object 283), when the information is available.
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300 CONTRACTED SERVICES. Amounts paid for professional and technical services rendered by
personnel who are not on the payroll of the LEA, and other services which the LEA may purchase. These are services, which by their nature, can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, or accountants.
310* Official/Administrative Services. Services in support of the various policy-making and managerial activities of the LEA. Included would be management consulting activities oriented to general governance or business and financial management of the LEA; board of education services; school management support activities; and election, tax assessing, and collecting services.
311 Board of Education Services. Services performed by qualified persons to assist the governing body of the LEA in its particular activities. This category includes the specialized services of counseling the body in employing a chief executive officer, election services, and treasurer’s activities, except for those treasurers who are district employees.
312 Management Services. Services performed by persons qualified to assist
management either in the broad policy area or in the general operation of the LEA. This category includes consultants, individually or as a team, to assist the chief executive in conference or through systematic studies.
320* Professional-Education Services. Services supporting the instructional program and its administration. Included would be instructional programs, improvement services, instructional services, or student services.
321 Instructional Programs Improvement Services. Services performed by persons
qualified to assist teachers and supervisors in enhancing the quality of the teaching process. This category includes curriculum consultants, inservice training specialists, etc., not on the payroll.
322 Instructional Services. Nonpayroll services performed by qualified persons
directly engaged in providing learning experiences for students. Included are services of teachers and paraprofessional personnel and performance contract activities.
323 Student Services. Nonpayroll services of qualified personnel to assist students and their parents in solving mental and physical problems to supplement the teaching process.
330 Other Professional Services. Professional services other than educational supporting the
operation of the LEA. Included would be accounting services, architectural services, collective bargaining services, engineering services, medical services, and physical or occupational therapist services.
331* Accounting Services. Contracted services for accounting services performed by an outside individual or firm. Example: annual audit by an independent auditor, annual budget or Estimate of Needs would be coded here. Outside treasurer would be coded to object 310.
332* Architectural Services. Contracted services for architectural services performed by an individual or firm.
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333* Collective Bargaining Services. Services of a qualified individual or firm to assist the LEA with negotiations.
334* Engineering/Surveying Services. Contracted services for engineering/surveying services by an outside individual or firm.
336* Medical Services. Non-payroll services of qualified medical personnel, including, but not limited to, the services of qualified physical or occupational therapists.
340* Technical Services. Services to the LEA which are not regarded as professional, but require basic scientific knowledge, manual skills, or both. Included are ambulance services, data processing services, officials or security.
341 Ambulance Services. Contracted services for ambulance standby for sporting events.
342 Data Processing Services. Services performed by persons, organizations, or another agency qualified to process data. This category includes those data processing services purchased from another agency or specialists who are contracted to perform a specific task on a short-time or annual basis.
343 Game Officials Services. Contracted services for officials for competitive sports.
344 Security Services. Contracted services for off-duty policemen to provide security
for LEAs.
345 Other Competitive Events Officials. Contracted services for officials for
competitive events (i.e., debate judges).
346 Technology Related Technical Services.
350 Legal Services. Non-payroll services for legal services performed by an individual, or firm. Can only use function code 2317.
351* Civil Litigation-Plaintiff. 352* Civil Litigation-Defendant.
353* Contract Services-Contract Draft & Review.
354* General Counsel Services-Board Representation. Legal opinions and advice given to boards by an attorney they keep on retainer to advise the board with its decision making.
355* Due Process. Representation in due process hearings at the district, state or federal level and Constitutional claims.
356* Employment Law. Representation in matters involving employment determinations involving, hiring, firing, termination, RIF, etc.
357* Other Legal Services. Amounts paid for all other expenses not classified above. (Examples: Telephone charges, photocopies, faxes and postage).
358* Legal Opinions and Advice Given to Superintendents and Senior Administrative Staff. Legal opinions and advice given to Superintendents and senior administrative staff by an attorney to assist with decision making.
360* Professional Employee Training and Development Services. Services supporting the professional development of school district personnel, including
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instructional and administrative employees. Included are charges from external vendors to conduct training courses (at either school district facilities or offsite) and other expenditures associated with training or professional development by third-party vendors. All expenditures should be captured in this account regardless of the type or intent of the training course or professional development activity.
400 PURCHASED PROPERTY SERVICES. Services purchased to operate, repair, maintain, and
rent property owned or used by the LEA. These services are performed by persons other than LEA employees. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
410* Utility Services. Expenditures for utility services other than energy services supplied by public or private organizations. Water and sewage are included here. Telephone, internet services, and postage are not included here, but will be recorded under Communications, Object 530.
411 Water/Sewer Services (Non-energy). Expenditures for water/sewage utility
services from a private or public utility company.
420* Cleaning and Laundry Services. Services purchased for cleaning services not provided directly by the LEA personnel.
421 Custodial Services. Expenditures to an outside contractor for custodial services.
423 Disposal Services. Expenditures for garbage pickup and handling not provided by
LEA personnel. Shredding services would be coded here.
424 Extermination Services. Expenditures for extermination services not provided by
LEA personnel.
425 Laundry Services. Expenditures for laundry not provided by LEA personnel.
426 Lawn-Care Services. Expenditures for lawn and grounds upkeep, minor
landscaping, nursery services, and the like, not provided by LEA personnel.
427 Snow-Plowing Services. Expenditures for snow removal not provided by LEA
personnel.
429 Other Cleaning Services.
430* Repairs and Maintenance Services. Expenditures for repairs and maintenance services not provided directly by LEA personnel. This includes contracts and agreements covering the upkeep of grounds, buildings, and equipment. Costs for new construction, renovation, and remodeling are not included here, but are considered under Property (700 series).
431 Non-Technology Services.
432 Technology Services.
433 Cooling Services.
434 Electrical Services.
435 Heating Services.
436 Office Machine Services.
437 Plumbing Services.
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439 Other Equipment and Vehicle Services.
440* Rental Services. Expenditures for leasing or renting land, buildings, and equipment for both temporary and long-range use of the LEA. This includes bus and other vehicle rental when operated by LEA personnel, lease of data processing equipment, and similar rental